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Delhi Cold Storage PVT Ltd v Commissioner of Income-Tax, Delhi-i, New Delhi   flag  1

[1991] INSC 194; 1991 2 SCALE 346; 1991 3 JT 449; 1991 4 SCC 239; 1991 3 SCR 589; AIR 1991 SC 2125
Supreme Court of India
India
14th August, 1991

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Cit Agra v M/a Anand Sheet Grah - Income Tax Reference [2004] INAHHC 1517 Allahbad High Court India - Allahbad 25 Nov 2004 LIIofIndia flag
Cit Agra v M/a Anand Sheet Grah - Income Tax Reference [2004] INUPHC 1517 High Court of Judicature at Allahabad India 25 Nov 2004 LIIofIndia flag
CIT Meerut v M/S District Cooperative Federation Bulandshahar - INCOME TAX REFERENCE [2004] INAHHC 842 Allahbad High Court India - Allahbad 21 Sep 2004 LIIofIndia flag
CIT Meerut v M/S District Cooperative Federation Bulandshahar - INCOME TAX REFERENCE [2004] INUPHC 842 High Court of Judicature at Allahabad India 21 Sep 2004 LIIofIndia flag
Cit v M/S G Cold Storage - Income Tax Reference [2005] INAHHC 1096 Allahbad High Court India - Allahbad 20 Apr 2005 LIIofIndia flag
Cit v M/S G Cold Storage - Income Tax Reference [2005] INUPHC 1096 High Court of Judicature at Allahabad India 20 Apr 2005 LIIofIndia flag
Cit v M/s Gopal Sheet Grah - Income Tax Reference [2004] INAHHC 685 Allahbad High Court India - Allahbad 31 Aug 2004 LIIofIndia flag
Cit v M/s Gopal Sheet Grah - Income Tax Reference [2004] INUPHC 685 High Court of Judicature at Allahabad India 31 Aug 2004 LIIofIndia flag
Cit v M/S HC Storage - Income Tax Reference [2005] INAHHC 282 Allahbad High Court India - Allahbad 31 Jan 2005 LIIofIndia flag
Cit v M/S HC Storage - Income Tax Reference [2005] INUPHC 282 High Court of Judicature at Allahabad India 31 Jan 2005 LIIofIndia flag
Cit v M/S Khazani Devi Clod Storage - Income Tax Reference [2005] INAHHC 863 Allahbad High Court India - Allahbad 24 Mar 2005 LIIofIndia flag
Cit v M/S Khazani Devi Clod Storage - Income Tax Reference [2005] INUPHC 863 High Court of Judicature at Allahabad India 24 Mar 2005 LIIofIndia flag
Cit v Ncbudharaja and Co [1993] INSC 339; 1993 3 SCALE 726; 1994 1 SCC Supl 280; AIR 1993 SC 2529; 1993 5 JT 346 Supreme Court of India India 7 Sep 1993 LIIofIndia flag 2
Commissioner Of Income Tax v Anand Sheet Grah - INCOME TAX REFERENCE [2004] INAHHC 1677 Allahbad High Court India - Allahbad 10 Dec 2004 LIIofIndia flag
Commissioner Of Income Tax v Anand Sheet Grah - INCOME TAX REFERENCE [2004] INUPHC 1677 High Court of Judicature at Allahabad India 10 Dec 2004 LIIofIndia flag
CWT v Clal - Wealth Tax Reference [2005] INAHHC 5112 Allahbad High Court India - Allahbad 28 Oct 2005 LIIofIndia flag
CWT v Clal - Wealth Tax Reference [2005] INUPHC 5112 High Court of Judicature at Allahabad India 28 Oct 2005 LIIofIndia flag
Govind Cold Storage v The Commissioner Of Income Tax - INCOME TAX REFERENCE [2005] INAHHC 1099 Allahbad High Court India - Allahbad 20 Apr 2005 LIIofIndia flag
Govind Cold Storage v The Commissioner Of Income Tax - INCOME TAX REFERENCE [2005] INUPHC 1099 High Court of Judicature at Allahabad India 20 Apr 2005 LIIofIndia flag
M/S Chillies Exports House Ltd v Commissioner of Income Tax [1997] INSC 448 Supreme Court of India India 22 Apr 1997 LIIofIndia flag
M/S GC Storage v Cit - Income Tax Reference [2004] INAHHC 1604 Allahbad High Court India - Allahbad 3 Dec 2004 LIIofIndia flag
M/S GC Storage v Cit - Income Tax Reference [2004] INUPHC 1604 High Court of Judicature at Allahabad India 3 Dec 2004 LIIofIndia flag
M/s Radha Krishan Vijay Kumar v cit - Income Tax Reference [2004] INAHHC 777 Allahbad High Court India - Allahbad 14 Sep 2004 LIIofIndia flag
M/s Radha Krishan Vijay Kumar v cit - Income Tax Reference [2004] INUPHC 777 High Court of Judicature at Allahabad India 14 Sep 2004 LIIofIndia flag

Legislation Cited

Legislation Name Provision
Finance Act,' 1973 s2

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Addl Commissioner of Income-tax, Kanpur v Farrukhabad Cold' Storage (P) Ltd 107 ITR 8 1
Chowgule & Co PVT Ltd & Anr v Union of India [1980] INSC 224; [1981] 1 SCC 653; 1981 2 SCR 271; AIR 1981 SC 1014 Supreme Court of India India 25 Nov 1980 LIIofIndia flag 10
Commissioner of Income Tax v Delhi Cold Storage Pvt Ltd 156 ITR 97 circa 1981 5
Commissioner of Income-tax v Radha Nagar Chid Storage (P) Ltd 126 ITR 66 circa 1981 3
Kilmarnock Equitable Cooperative Society Ltd v Inland Revenue Commissioners (1966) 42 Tax Cas 675; [1966] SLT 224 United Kingdom - Scotland circa 1966 Westlaw flag 15
239 JT 1991 239 JT 1991 circa 1991 2

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